In the new era of rapid development of big data technology, the three key points of high-quality development of auditing are auditing talents, auditing rule of law and auditing technology. In the traditional audit process, auditors focus on professional judgment and professional competence, make audit plans, implement audit procedures and draw audit conclusions. However, there are many problems in traditional audit work, such as difficulty in obtaining sufficient external information and inefficiency in analyzing audit evidence. Therefore, auditors apply big data technology to audit work to solve various problems and put forward corresponding safeguard measures.
{"title":"Application of Big Data Technology in Audit","authors":"Shouliang Zhou, Yue Ma","doi":"10.22158/ibes.v6n1p124","DOIUrl":"https://doi.org/10.22158/ibes.v6n1p124","url":null,"abstract":"In the new era of rapid development of big data technology, the three key points of high-quality development of auditing are auditing talents, auditing rule of law and auditing technology. In the traditional audit process, auditors focus on professional judgment and professional competence, make audit plans, implement audit procedures and draw audit conclusions. However, there are many problems in traditional audit work, such as difficulty in obtaining sufficient external information and inefficiency in analyzing audit evidence. Therefore, auditors apply big data technology to audit work to solve various problems and put forward corresponding safeguard measures.","PeriodicalId":504548,"journal":{"name":"International Business & Economics Studies","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140479581","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper conducts an in-depth examination of the Inflation Reduction Act (IRA), significant legislation aimed at addressing a series of critical economic and climate issues in the United States. It introduces the concept of inflation and discusses the key provisions of the IRA across four major areas: climate change, energy security, prescription drug prices, and tax reforms. Additionally, the paper analyzes the Act’s overall impact on inflation separately, providing a comprehensive review of its effectiveness. The study evaluates the IRA through an analysis of economic data and news reports, considering the policy’s broader implications and offering suggestions for future research.
{"title":"Is the Inflation Reduction Act Effective? A Forward-Looking Review of the IRA","authors":"Shiyuan Alexis Wang","doi":"10.22158/ibes.v6n1p64","DOIUrl":"https://doi.org/10.22158/ibes.v6n1p64","url":null,"abstract":"This paper conducts an in-depth examination of the Inflation Reduction Act (IRA), significant legislation aimed at addressing a series of critical economic and climate issues in the United States. It introduces the concept of inflation and discusses the key provisions of the IRA across four major areas: climate change, energy security, prescription drug prices, and tax reforms. Additionally, the paper analyzes the Act’s overall impact on inflation separately, providing a comprehensive review of its effectiveness. The study evaluates the IRA through an analysis of economic data and news reports, considering the policy’s broader implications and offering suggestions for future research.","PeriodicalId":504548,"journal":{"name":"International Business & Economics Studies","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139524820","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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